THE SCOTTISH AMERICAN INVESTMENT COMPANY P L C
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Cash
£3.5M
+24.9% vs 2024
Net assets
£879M
-7.8% vs 2024
Employees
0
Average over period
Profit before tax
£20M
-31.5% vs 2024
Net assets
2-year trend · vs Financials median
Accounts
2-year trend · Δ = latest vs prior filed period · latest reflected 2025-12-31
| Metric | Trend | 2024-12-31 | 2025-12-31 | Δ vs prior |
|---|---|---|---|---|
| Turnover | £32,387,000 | £32,714,000 | +1% | |
| Operating profit | — | — | — | |
| Profit before tax | £29,236,000 | £20,036,000 | -31.5% | |
| Net profit | — | — | — | |
| Cash | £2,818,000 | £3,521,000 | +24.9% | |
| Total assets less current liabilities | £1,047,435,000 | £973,382,000 | -7.1% | |
| Net assets | £952,693,000 | £878,626,000 | -7.8% | |
| Equity | £952,693,000 | £878,626,000 | -7.8% | |
| Average employees | 0 | 0 | — | |
| Wages | £0 | £0 | — | |
| Directors' remuneration | £174,130 | £173,333 | -0.5% |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2024-12-31 | 2025-12-31 |
|---|---|---|---|
| Gearing (liabilities / total assets) | 9.0% | 9.7% | |
| Current ratio | 2.00x | 1.64x |
Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- Ernst & Young LLP
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The Financial Statements have been prepared on the going concern basis as the Directors' consideration of principal and emerging risks, and what matters were addressed, as set out in the statement on page 46 and the assessment made by the Directors as at 12 months from the date of approval of these Financial Statements.”
Significant events
- “The Company bought back 12,764,384 shares into treasury at a discount to net asset value for subsequent resale.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
6 active · 18 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| BAILLIE GIFFORD & CO LIMITED | Corporate Secretary | 2014-07-01 | — | — |
| LAMONT, Kathryn Elizabeth | Director | 2019-04-04 | Jul 1968 | British |
| LESLIE, Mariot, Dame | Director | 2019-01-01 | Jun 1954 | British |
| MACPHERSON, Rupert Angus | Director | 2025-09-01 | Nov 1966 | British |
| MONTGOMERY, Christine Ann | Director | 2022-04-06 | Oct 1961 | British |
| SHUKLA, Padmesh | Director | 2024-02-20 | Apr 1971 | British |
Show 18 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| BAILLIE GIFFORD & CO | Corporate Secretary | 2004-01-01 | 2014-07-01 |
| FIRST STATE INVESTMENT MANAGEMENT (UK) LIMITED | Corporate Secretary | — | 2003-12-31 |
| BERRY, William | Director | — | 2005-03-24 |
| CAMPBELL, Walter Menzies, The Rt Hon Sir | Director | 2007-12-19 | 2014-04-03 |
| CURTIS, Bronwyn Nanette | Director | 2014-11-17 | 2024-04-04 |
| HAGMAN, Eric | Director | 2005-02-09 | 2021-04-01 |
| HAMILTON-DALRYMPLE, Hew Fleetwood, Sir | Director | — | 1993-03-24 |
| IVORY, Brian Gammell, Sir | Director | 2000-09-13 | 2016-04-04 |
| KERR, John Olav, Lord Kerr Of Kinlochard | Director | 2002-09-18 | 2019-04-04 |
| LOMAX, (Janis) Rachel | Director | 2008-10-01 | 2014-04-03 |
| MACPHERSON, Nicholas Ian, The Lord | Director | 2016-09-15 | 2026-04-17 |
| MCCOLL, Colin Hugh Verel, Sir | Director | 1996-01-17 | 2004-03-24 |
| MELLON, James, Sir | Director | — | 1996-03-27 |
| MOON, Peter Geoffrey | Director | 2005-07-29 | 2022-04-05 |
| MORGAN, Janet Patricia, Doctor | Director | 1991-12-18 | 2008-04-10 |
| PRICE, David William James, Exors Of | Director | 1997-11-19 | 2012-04-05 |
| SEALEY, Barry Edward | Director | — | 2001-03-28 |
| SHAW, John Calman, Sir | Director | — | 2003-03-28 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 638 total filings
Material constitutional events — rename, articles re-file, resolution
- 2026-04-20 RESOLUTIONS Resolution
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-04-30 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-04-29 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-04-29 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-04-27 | AA | accounts | Accounts with accounts type full | |
| 2026-04-21 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-04-20 | CS01 | confirmation-statement | Confirmation statement with updates | |
| 2026-04-20 | RESOLUTIONS | resolution | Resolution | |
| 2026-04-20 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-04-17 | TM01 | officers | Termination director company with name termination date | |
| 2026-04-10 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-04-01 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-03-27 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-03-17 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-03-16 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-03-02 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-02-27 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-02-18 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-02-13 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-02-13 | SH03 | capital | Capital return purchase own shares treasury capital date | |
| 2026-02-10 | SH03 | capital | Capital return purchase own shares treasury capital date |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 20
- Capital events
- 16
- Officers appointed
- 1
- Officers resigned
- 1
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.